Sch 13 para 11
(1) The Tribunal may by summons require any person to attend, at such time and place as is specified in the summons, to give evidence or to produce any document in his custody or under his control which the Tribunal considers it necessary to examine. (2) The Tribunal may— (a) take evidence on oath and for that purpose administer oaths; or (b) instead of administering an oath, require the person examined to make and subscribe a declaration of the truth of the matters in respect of which he is examined. (3) A person who without reasonable excuse— (a) refuses or fails— (i) to attend following the issue of a summons by the Tribunal, or (ii) to give evidence, or (b) alters, suppresses, conceals or destroys, or refuses to produce a document which he may be required to produce for the purposes of proceedings before the Tribunal, is guilty of an offence. (4) A person guilty of an offence under sub-paragraph (3)(a) is liable on summary conviction to a fine not exceeding the statutory maximum. (5) A person guilty of an offence under sub-paragraph (3)(b) is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum; (b) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.